State-of-art scalable hierarchical coding methods allow to encode the information hierarchically in order that it can be decoded at different resolution and/or quality levels. A data stream generated by a scalable coding device is thus divided into several layers, a base layer and one or more enhancement layers. These devices allow to adapt a unique data stream to variable transmission conditions (bandwidth, error rate . . . ) and also to the capacities of reception devices (CPU, characteristics of reproduction device . . . ). A spatially scalable hierarchical encoding (or decoding) method encodes (or decodes) a first part of data called base layer relating to low resolution images also called base layer images (BL images), and from this base layer encodes (or decodes) at least another data part called enhancement layer relating to high resolution images also called enhancement layer images (EL images). The coding information or coding data relating to enhancement layer is possibly inherited (i.e. derived) from coding information relating to the base layer by a method called inter-layer prediction method or inter-layer inheriting method. Each macroblock of a high resolution image is thus temporally predicted according to a classical prediction mode (e.g. bidirectional prediction mode, direct prediction mode, forward/backward prediction . . . ) or is predicted according to an inter-layer prediction mode. In this former case, motion information/data associated to a high resolution macroblock (e.g. partitioning pattern associated to macroblock/block of pixels of the high resolution image (for splitting said macroblock/block into several sub-blocks), coding modes associated to said blocks, possibly motion vectors and one or more image reference indices associated to some blocks allowing to reference the image used to predict said block) has to be derived or inherited from motion data associated to macroblocks of low resolution images whatever the format of the low or high resolution images is, i.e. progressive or interlaced.